Luke 2: I refers to the Emperor Augustus, ruler from 31 B.C.-A.D. 14.

2:2 refers to Quirinius, governor of the province of Syria, whose name is also found on a Latin inscription at Antioch in Pisidia,

3: I mentions Tiberius, Emperor from A.D. 14-37; Pontius Pilate, procurator from 'A.D. 26-36, mentioned by both Josephus and Philo as an unpopular and cruel official; Herod Antipas, who ruled his territory from 4 B.C.-A.D.39; Herod Philip, who ruled his territory from 4 B.C.-A.D. 34.

7:2 gives the correct title to a Roman officer who commanded one hundred soldiers (centurio in Latin, translated into Greek as hekatontarkhos).

20:22 records the question intended to trap Jesus into saying Jews should not pay tax. 'Is it against our Law for us to pay taxes to the Roman Emperor, or not?' (Jesus did not, of course, fall into the trap.)

23:2 records the false accusation against Jesus that he told the Jews not to pay tax to the Roman Emperor.